Maintenance and repair of motor vehicles

ISIC 4520 is categorized as a service-based activity. Under the UAE Corporate Tax regime, services provided to the local market or to non-Free Zone persons do not constitute 'Qualifying Activities'. Even if performed within a Designated Zone, the nature of the activity is typically 'Retail' or 'Service to end-consumers', which are specifically excluded from the 0% regime to prevent base erosion of the mainland tax pool.

Audit Red Flag

Artificial bifurcation of invoices where 'spare parts' are classified as Qualifying Distribution of Goods while 'labor' is hidden or undervalued to evade the 9% rate.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.